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VAT on sales of green energy
Net-billing settlement for VAT purposes involves recording electricity sales by a prosumer. The obligation generally arises where the prosumer is an active VAT taxpayer, operates a RES installation that generates surplus energy fed into the grid, and settles accounts under a value-based system (net-billing). This may give to rise to interpretative uncertainties.
During summer months, surplus amounts recorded in the prosumer’s deposit may exceed the amounts offset against electricity consumption charges, creating VAT issues concerning the rolling of the surplus value.
Our offer:
Paczuski Taudul assists clients in the proper structuring of the net-billing process for VAT purposes.
We support clients by:
- determining the correct VAT taxable base;
- identifying the correct settlement period;
- providing recommendations on VAT documentation;
- confirming adopted settlement methods through individual VAT rulings or, in selected cases, representing clients in administrative court proceedings;
- representing clients before tax authorities in audits, inspections or proceedings related to VAT and excise duties.
Szymon Raut
An expert in VAT and the implementation of the National e-Invoice System. He advises clients in the financial, electronics, manufacturing, retail, and nonprofit sectors.